Sweden and UK On 31 December 2021, the amending protocol to the Double Taxation Agreement (DTA) between Sweden and the United Kingdom (UK) entered into force. The protocol applies from 1 January 2022.
Kosovo and Netherlands On 31 December 2021, the Double Taxation Agreement (DTA) between Kosovo and the Netherlands (including Caribbean part of the Netherlands) entered into force. The DTA contains withholding tax rates for Dividends 0% for at least 10% capital holding; otherwise 15%, Interest 10%, Royalties 0%. The DTA applies from 1 January 2022.
Jordan and Singapore On 30 December 2021, the Double Taxation Agreement (DTA) between Jordan and Singapore entered into force. The DTA contains withholding tax rates for Dividends 5% for at least 10% capital holding; otherwise 8%, Interest 5%, and Royalties 5%. The DTA applies from 1 January 2022.
Albania, Israel, and UAE On 27 December 2021, Israel ratified the Double Taxation Agreements (DTAs) with the United Arab Emirates (UAE) and Albania.
Slovenia and Sweden On 26 December 2021, the Double Taxation Agreement (DTA) between Slovenia and Sweden entered into force. The DTA contains withholding tax rates for Dividends 5% for at least 25% capital holding; otherwise 15%, Interest 5%, and Royalties 5%. The DTA applies from 1 January 2022.
Bangladesh and Maldives On 23 December 2021, the Double Taxation Agreement (DTA) between Bangladesh and Maldives was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Armenia and Singapore On 23 December 2021, the Double Taxation Agreement (DTA) between Armenia and Singapore entered into force. The DTA contains withholding tax rates for Dividends 0% for at least 25% capital holding or investment USD 300,000; otherwise 5%, Interest 5%, and Royalties 5%. The DTA applies from 1 January 2022.
Armenia, Kyrgyzstan, and UK On 22 December 2021, the Kyrgyz Parliament approved a bill ratifying the Double Taxation Agreements (DTAs) with the United Kingdom (UK) and Armenia.
Cyprus and Jordan On 17 December 2021, the Double Taxation Agreement (DTA) between Cyprus and Jordan was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Gabon, Italy, and UAE On 17 December 2021, Gabon’s Council of Ministers approved the Double Taxation Agreements (DTAs) with the United Arab Emirates (UAE) and Italy.
Germany and UK On 17 December 2021, the amending protocol to the Double Taxation Agreement (DTA) between Germany and the United Kingdom (UK) entered into force. The protocol applies from 1 January 2022.
Kuwait and Luxembourg  On 17 December 2021, Luxembourg ratified the amending protocol to the Double Taxation Agreement (DTA) with Kuwait.
Taiwan and UK On 15 December 2021, the United Kingdom (UK) ratified the amending protocol to the Double Taxation Agreement (DTA) with Taiwan.
Belgium and Norway On 14 December 2021, Norway’s parliament approved the amending protocol to the Double Taxation Agreement (DTA) with Belgium.
China and Rwanda On 14 December 2021, Rwanda’s Cabinet approved the Double Taxation Agreement (DTA) with China.
Brazil and Uruguay On 13 December 2021, Uruguay issued Law No. 20.009 in the Official Gazette regarding ratification of the Double Taxation Agreement (DTA) with Brazil.
Ghana and Luxembourg On 13 December 2021, the Double Taxation Agreement (DTA) between Ghana and Luxembourg was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Sierra Leone and Turkey On 9 December 2021, the parliament of Sierra Leone approved the Double Taxation Agreement (DTA) with Turkey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Cyprus and Germany On 8 December 2021, the amending protocol to the Double Taxation Agreement (DTA) between Cyprus and Germany entered into force. The protocol applied from 1 January 2022.
Guernsey and Ireland On 8 December 2021, an amending protocol to the Double Taxation Agreement (DTA) between Guernsey and Ireland was signed to update the DTA.
India and Kyrgyzstan On 8 December 2021, the Ministry of Finance of India declared the amending protocol to the Double Taxation Agreement (DTA) with Kyrgyzstan entered into force on 22 October 2020. The protocol applied from 22 October 2020.
Brazil and Uruguay On 7 December 2021, Uruguay ratified the Double Taxation Agreement (DTA) with Brazil.
China and Rwanda On 7 December 2021, the Double Taxation Agreement (DTA) between China and Rwanda was signed for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Israel and Romania  On 6 December 2021, the Senate of Romania approved the amending protocol to the Double Taxation Agreement (DTA) with Israel.
Japan and Serbia  On 5 December 2021, the Double Taxation Agreement (DTA) between Japan and Serbia entered into force. The DTA contains withholding tax rates for Dividends 5% for at least 25% capital holding; otherwise 10%, Interest 10%, Royalties may vary between 5% and 10%. The DTA applies from 1 January 2022.
Finland and Iran  On 3 December 2021, Mr. Sauli Niinistö, the President of Finland authorized to sign a Double Taxation Agreement (DTA) with Iran.
Belgium and Luxembourg On 3 December 2021, Luxembourg’s Governing Council approved the amending protocol to the Double Taxation Agreement (DTA) with Belgium.
Austria, Korea (Rep.), and UAE On 2 December 2021, the Austria’s Federal Council approved the amending protocol to the Double Taxation Agreements (DTAs) with the United Arab Emirates (UAE) and Korea (Rep.).
Luxembourg and Rwanda On 1 December 2021, Rwanda’s Chamber of Deputies approved the ratification of the Double Taxation Agreement (DTA) with Luxembourg.
Czech Republic and Senegal  On 1 December 2021, Senegal’s Cabinet approved the Double Taxation Agreement (DTA) with the Czech Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Brazil and Singapore On 1 December 2021, the Double Taxation Agreement (DTA) between Brazil and Singapore entered into force. The DTA contains withholding tax rates for Dividends 10% for at least 10% capital holding; otherwise 15%, Interest 10% if the beneficial owner is a bank and the loan has been granted for at least five years for the financing of the purchase of equipment or of investment projects; otherwise 15%, Royalties may vary between 10% and 15%, and Fees for Technical Services 10%. The DTA applies from 1 January 2022.
Liechtenstein and Switzerland  On 1 December 2021, the amending protocol to the Double Taxation Agreement (DTA) between Liechtenstein and Switzerland entered into force. The protocol applies from 1 January 2022.
Georgia and Poland On 1 December 2021, Georgia ratified the Double Taxation Agreement (DTA) with Poland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Greece, Portugal, and Sweden On 1 December 2021, the Swedish tax authorities announced that, Sweden has terminated the Double Taxation Agreements (DTAs) with Greece and Portugal, effects from 1 January 2022.
Denmark, Germany, and Ukraine  On 30 November 2021, Denmark ratified the amending protocol to the Double Taxation Agreements (DTAs) with Ukraine and Germany.
Slovenia and Sweden  On 25 November 2021, Sweden ratified the Double Taxation Agreement (DTA) with Slovenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
Armenia and Malta  On 25 November 2021, the Double Taxation Agreement (DTA) between Armenia and Malta entered into force. The DTA contains withholding tax rates for Dividends 5% for at least 10% capital holding; otherwise 10%, Interest 5%, and Royalties 5%. The DTA applies from 1 January 2022. 
Argentina and Turkey On 24 November 2021, Argentina approved the Double Taxation Agreement (DTA) with Turkey.
Kosovo and Latvia  On 22 November 2021, the Double Taxation Agreement (DTA) between Kosovo and Latvia entered into force. The DTA applies from 1 January 2022.
Andorra and San Marino On 3 November 2021, Andorra ratified the Double Taxation Agreement (DTA) with San Marino.
Malta and Switzerland On 3 November 2021, the amending protocol to the Double Taxation Agreement (DTA) between Malta and Switzerland entered into force. The protocol applies from 1 January 2022.
Chile and Mexico  On 22 October 2021, the tax authority of Chile declared that the conditions for the activation of the most favored nation clause (MFN) on interest contained in the final protocol of the Double Taxation Agreement (DTA) between Chile and Mexico had been met. On 1 January 2017, the MFN clause was triggered following the entry into force of the DTA between Japan and Chile.
Chile and Canada  On 22 October 2021, the tax authority of Chile declared that the conditions for the activation of the most favored nation clause (MFN) on interest contained in the final protocol of the Double Taxation Agreement (DTA) between Chile and Canada had been met. On 1 January 2017, the MFN clause was triggered following the entry into force of the DTA between Japan and Chile.
Niger and UAE On 18 August 2021, the Double Taxation Agreement (DTA) between Niger and the United Arab Emirates entered into force. The DTA contains withholding tax rates for Dividends 0%, Interest 0%, and Royalties 10%. The DTA applies from 1 January 2022.
Denmark and Trinidad and Tobago On 8 June 2021, Denmark terminated the Double Taxation Agreement (DTA) with Trinidad and Tobago, effective from 1 January 2022.
Morocco and Rwanda On 5 March 2020, the Double Taxation Agreement (DTA) between Morocco and Rwanda entered into force. The DTA contains withholding tax rates for Dividends 8%, Interest 10%, Royalties 10%, and Fees for technical services 10%. The DTA applied from 1 January 2021.
Argentina and Sweden The tax authority of Sweden has declared the application of the MFN clause in the Double Taxation Agreement (DTA) with Argentina. Particularly, the MFN clause was triggered by the DTA between Argentina and Denmark, providing for a reduction in the withholding tax rate on interest under the DTA between Argentina and Sweden.